Composition scheme is available to persons dealing in Goods and having turnover of 75 lakh in preceding financial year ,However in case o...
Composition scheme is available to persons dealing in Goods and having turnover of 75 lakh in preceding financial year ,However in case of Migration of old persons registered under earlier Indirect taxes to GST system , all persons have been migrated to General category and after wards they have been give option to shift GST number in composition scheme till 21.07.2017 , Now CBEC has extended the deadline to opt for composition scheme to 16.08.2017 from 21.07.2017 who have migrated from earlier taxation system .
F. No. 345/114/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
*** New Delhi, the 21st July, 2017 Order No. 01/2017-
GST Subject: Extension of time limit for filing intimation for [composition levy] under sub rule (1) of rule 3 of the CGST Rules, 2017
In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017, the Board hereby extends the period for filing an intimation in FORM GST CMP-01 under sub-rule (1) of rule (3) of the Central Goods and Services Tax Rules, 2017 upto 16th August, 2017. -
(Upender Gupta) Commissioner (GST)